Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4108

4108. Accounting. (a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected during the preceding month under this part. On the same day he or she shall file with the auditor a statement under oath showing that all money collected by him or her has been paid as required by law.

(b) Not less than once every 12 months and on dates approved by the auditor, the tax collector shall file with the auditor a statement under oath within six months after the close of each month's business showing an itemized account of all his or her transactions and receipts under this part including the amount collected for each fund or district extended on the roll for such month.

The amounts charged to the tax collector shall be reduced accordingly.

History.—Added by Stats. 1945, p. 1379, in effect September 15, 1945. Stats. 1947, p. 2022, in effect September 19, 1947, substituted first and second paragraphs for sentence providing that Section 2616 is applicable to moneys collected on redemptions, and rearranging second sentence as present third paragraph. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer, unless he is also the auditor", and added "under this part." after "money" in the first sentence of the first paragraph; substituted "tax collector" for "redemption officer, unless he is also the auditor," in the first sentence of the second paragraph; and substituted "tax collector" for "redemption officer" in the third paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "(a) not . . . auditor" for "On or before the fifth day in each month" after "4108" in the former first sentence of the first paragraph; added "or she" after "he" and "or her" after "him", in the second sentence of subdivision (a); substituted "(b) not . . . the" for "The" at the beginning of the former second paragraph, and added "or her" after "his", in subdivision (b).

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